Indicative prices a share with a nominal value of 25,000 DKK for taxation of pension (PAL tax) in 2018

For unlisted shares in pension plans, the taxpayer must regarding taxation of stocks (PAL taxation) at the end of the accounting period, utilise the highest amount of:‐ acquisition cost or‐ Net Asset Value per share according to the latest presented annual accounts as of 15 November in the income year.

In the indicative price list the Net Asset Value of the companies is calculated on the basis of the annual report 2017, which is the latest annual report. For some of the companies, the value is higher than the price determined as Net Asset Value.

The taxpayer must inform the bank about the Net Asset Value latest on 1 December in the income year.